Pearl Inc. purchased land, building, and equipment from Laguna Corporation for a cash payment of $472,500. The estimated fair values of the assets are land $90,000, building $330,000, and equipment $120,000. At what amounts should each of the three assets be recorded? (Round intermediate percentage calculations to 5 decimal places e.g. 18.25124 and final answers to 0 decimal places, eg. 5,275.) Recorded Amount Land $ Building $ $ Equipment $